Fuld, Leonhard F. Nos.—in circuit court of appeals for 2d circuit, Leonhard Felix Fuld v. commissioner of internal revenue; commissioner of internal revenue v. Leonhard Felix Fuld; Miss Florentine M. Fuld v. commissioner of internal revenue; commissioner of internal revenue v. Miss Florentine M. Fuld, on petitions for review of decisions of Board of Tax Appeals; brief for commissioner.